In re Mercantile License Tax of Pittsburgh Coal Co.
Superior Court of Pennsylvania
Appeal, No. 130, April T., 1921, by Commonwealth of Pennsylvania, from decree of C. P. Allegheny County, Oct. T., 1920, No. 2292, Docket “D” in the matter of appeal of Pittsburgh Coal Company from assessment of mercantile license tax for the year 1920. Appeal from tax settlement. Before Reid, J. The facts are stated in the opinion of the Superior Court.
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Appeal, No. 130, April T., 1921, by Commonwealth of Pennsylvania, from decree of C. P. Allegheny County, Oct. T., 1920, No. 2292, Docket “D” in the matter of appeal of Pittsburgh Coal Company from assessment of mercantile license tax for the year 1920. Appeal from tax settlement. Before Reid, J. The facts are stated in the opinion of the Superior Court. The court entered the following decree from which the Commonwealth appealed: And now, January 25,1921, after hearing it is ordered that the above appeal by Pittsburgh Coal Company from assessment of mercantile license tax for the year 1920,…
1Opinion of the Court
Opinion by
Linn, J.,
The question is whether appellee is liable for a mercantile license tax on retail sales of coal by it mined and *95sold at its yards away from its mines. It was “rated and assessed as a retail dealer on account of its business carried on at......five yards in tbe City of Pittsburgh in tbe sum of $1,070, tbe same being based upon tbe volume of retail business transacted at said yards during tbe year ending December 31, 1919.” Tbe assessment was made pursuant to section 1 of tbe Act of May 2, 1899, P. L. 184, on gross retail sales of coal; part of the coal sold bad been…
2Cases cited6 opinions
- Norris Bros. v. CommonwealthSupreme Court of Pennsylvania · 1856
- Commonwealth v. Bailey, Banks & Biddle Co.Superior Court of Pennsylvania · 1902
- Commonwealth v. Thomas Potter, Sons & Co.Supreme Court of Pennsylvania · 1894
- Commonwealth v. Pocono Mountain Ice Co.Superior Court of Pennsylvania · 1903
- Atlantic Refining Co. v. Van ValkenburgSupreme Court of Pennsylvania · 1920
1 more not listed; retrieve them via the Exa API.
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- Rieck-McJunkin Dairy Co. v. Pittsburgh School DistrictSupreme Court of Pennsylvania · 1949
- Commonwealth v. McKinley-Gregg Automobile Co.Supreme Court of Pennsylvania · 1942
- Commonwealth v. Morris, Pennsylvania Court of Common Pleas, Luzerne County1936
- Kinderman v. City of Philadelphia, Pennsylvania Court of Common Pleas, Philadelphia County1933